In the context of corporate social responsibility studies there is a gap in understanding these actions at small and medium enterprises (SME). The processes stimulating social expenditures and the motivations in doing so at this level would provide useful information in explaining this phenomenon. At large corporations CSR is part of strategies, there are employees dealing with it managing CSR budgets. However only in smaller enterprises we can understand the decisions to invest in social

more »

... s, the domains of such actions and their perceived impact. Our analysis investigates the social expenditures in the form of donations and sponsorship registered by SMEs reporting profit in Oradea. The data was extracted from the National Agency of Fiscal Administration regarding expenditures of small and medium enterprises in 2013. There are 20% of all SMEs that declare such costs, a percentage that we consider is significant for this phenomenon. In this paper, we explore the extent to which these investments vary depending on the size of the enterprise (measured as business rate and number of employees), profit and domain. As expected the bigger the firm, the higher are the chances to donate money and also the amount donated is higher. Future studies should focus on qualitative data mostly motivations of such expenditures.